Answer:
Solstice Medical Co.
For the year ended August 31: 
Effects of Omissions on  (a) revenues   (b) expenses    (c) net income 
(1) depreciation of                                           $8,400             ($8,400)           
(2) fees earned not billed    $64,400                                      64,400
(3) accrued wages of                                   $10,600              (10,600)
Net   effect                         +$64,400        +$19,000          +$45,400
Explanation:
a) Data and Analysis of Omitted Adjusting Entries:
(1) depreciation of $8,400: increase expenses and reduce net income 
(2) fees earned that were not billed of $64,400: increase revenue and net income
(3) accrued wages of $10,600: increase expenses and reduce net income